A customs declaration is an application in a prescribed form, in which a customs procedure is specified that is to be applied to goods, and legally stipulated data on goods, conditions and ways of transfer of the goods across the customs border of Ukraine and regarding calculation of customs fees (duties) required for the application of this procedure.
Types of declarations:
- 1. A customs declaration filled in under a general regime is the customs declaration which contains a scope of information (data) sufficient for finishing customs processing of goods, commercial means of transportаtion under the declared regime (Article 258 of the Customs Code of Ukraine, hereinafter – the CCU)).
- 2. A prime entry – is submitted prior to importing goods, commercial means of transportаtion (including those for transit) into Ukraine, or after their importing, if these goods, means of transportаtion are located at the State cross border point of Ukraine (Article 259 of the CCU).
- 3. A periodic customs declaration is submitted for the declaration of goods forwarder acsoss the customs border of Ukraine through foreign shipping, pipeline transportation or electrical power transmission lines, periodicals and the goods that are planned to be transferred across the customs border of Ukraine periodically and not less than two times within the validity term of the declaration (Resolution of the Cabinet of Ministers of Ukraine dated May 21, 2012 N 450, Article 260 of the CCU).
- 4. A temporary customs declaration is used according to the desire of the declarant or an authorised person in the case when the declarant does not have precise data on characteristics of the goods that are required for filling in the declaration under the general procedure, particularly, when:
- the precise information about the code of the goods according to the UCC FEA can be obtained only after its investigation;
- in the process of verification of the code of goods according to the UCC FEA declared by the declarantcont contradictions emerge that can be settled after obtaining additional information, special knowledge, conducting investigations, etc.;
- data on quantitative characteristics of goods can be obtained after loading goods onto a transport or unloading goods from a transport;
- the price of goods is determined under a formula. (Resolution of the Cabinet of Ministers of Ukraine dated May 21, 2012 N 450, Article 260 of the CCU).
Filling in of the customs declaration is carried out in accordance with the requirements of the prescribed procedure.